of March 16, 2024 No. 313
About agreements on implementation of investment projects, information on which is included in the register of investment projects with the state (municipal) support in form of the investment tax deduction,
The government of the Russian Federation decides:
1. Approve enclosed:
Rules of agreement signature about implementation of the investment project, information on which is included in the register of investment projects with the state (municipal) support in form of the investment tax deduction;
2. This resolution becomes effective from the date of its official publication.
Russian Prime Minister
M. Mishustin
Approved by the Order of the Government of the Russian Federation of March 16, 2024 No. 313
1. These rules establish procedure for the conclusion, termination and introduction of amendments to the agreement on implementation of the investment project, information on which is included in the register of investment projects with the state (municipal) support in form of the investment tax deduction (further respectively - the register of investment projects, the agreement), and essential conditions of such agreement.
2. The agreement is signed by executive body of the subject of the Russian Federation, authorized supreme executive body of the subject of the Russian Federation on the conclusion, termination and introduction of amendments to the agreement (further - authorized body of the subject of the Russian Federation), with the organization planning to realize in the territory of this subject of the Russian Federation the investment project (further - the investor) providing implementation of capital investments in fixed asset objects (further respectively - the parties, the investment project).
3. Condition of agreement signature is availability of the law of the subject of the Russian Federation which establishes the right to application of the investment tax deduction concerning the expenses of the taxpayer specified in subitem 2.1 of Item 2 of article 286.1 of the Tax Code of the Russian Federation.
4. The agreement shall contain the following essential conditions:
a) the investor does not belong to the categories of taxpayers specified in Item 11 of article 286.1 of the Tax Code of the Russian Federation;
b) the subject of the agreement - implementation of the investment project included in the register of projects of technological sovereignty and projects of structural adaptation of economy of the Russian Federation or corresponding to the criteria established by the Government of the Russian Federation;
c) the obligation of the investor on implementation within implementation of the investment project of the capital investments in fixed asset objects constituting original cost of fixed assets according to the paragraph the second Item 1 of article 257 of the Tax Code of the Russian Federation and (or) the size of change of original cost of fixed assets in the cases specified in Item 2 of article 257 of the Tax Code of the Russian Federation;
d) the obligation of the investor on achievement of performance indicators from implementation of the investment project, namely quantity of the new workplaces created within implementation of the investment project, the amount of the taxes and fees paid to the budget of the subject of the Russian Federation and (or) the budget of the municipality in the territory of which the investment project, the amounts of the taxes and fees paid to the federal budget is implemented (less amount of the value added tax, actually compensated in accordance with the legislation of the Russian Federation about taxes and fees);
e) the obligation of authorized body of the subject of the Russian Federation in the direction of information and documents for inclusion in the register of investment projects in accordance with the established procedure, stipulated in Item 11 these rules, and information in tax authority in the place of accounting of the investor or his separate division, stipulated in Item 12 these rules.
5. The agreement is valid from date of its signing by the parties before the end date of its action specified in the agreement or before the date of its termination determined according to Item 10 of these rules.
6. For agreement signature the investor represents to authorized body of the subject of the Russian Federation in the territory of which the investment project, the statement for agreement signature in any form (further - the statement) with appendix on paper and electronic carriers of the following documents is implemented:
a) the draft agreement signed by the investor in the form approved by the order of the Government of the Russian Federation of March 16, 2024 No. 313 "About agreements on implementation of investment projects, information on which is included in the register of investment projects with the state (municipal) support in the form of the investment tax deduction" (in 2 copies);
b) the description of the investment project for the purpose of which implementation the agreement, in any form is signed;
c) copies of constituent documents of the investor and documents, on the basis of which the authorized person signing the agreement from investing party acts;
d) the documents confirming inclusion of the investment project in the register of projects of technological sovereignty and projects of structural adaptation of economy of the Russian Federation, or the documents confirming compliance to the criteria established by the Government of the Russian Federation;
e) the copy of the certificate on registration in tax authority;
e) extracts from the Unified State Register of Legal Entities as of the first of submission of the statement;
g) the copy of consent, the stipulated in Article 102 Tax Code of the Russian Federation, on reference of the data which are tax secret to public regarding the total amount of the taxes and fees paid by the investor to budgets of all levels of the budget system of the Russian Federation (less amount of the value added tax, actually compensated in accordance with the legislation of the Russian Federation about taxes and fees), and also regarding the amounts of the investment tax deduction on the income tax of the organizations.
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